American Legion Post Smith Capehart Post 140 is located in New Haven, WV. The organization was established in 1963. According to its NTEE Classification (W30) the organization is classified as: Military & Veterans Organizations, under the broad grouping of Public & Societal Benefit and related organizations. As of 12/2021, American Legion Post Smith Capehart Post 140 employed 4 individuals. This organization is a subordinate organization within an affiliated group for tax-exemption purposes. American Legion Post Smith Capehart Post 140 is a 501(c)(19) and as such, is described as a "Post or Organization of Past or Present Members of the Armed Forces" by the IRS.
For the year ending 12/2021, American Legion Post Smith Capehart Post 140 generated $103.3k in total revenue. The organization has seen a slow decline revenue. Over the past 7 years, revenues have fallen by an average of (2.6%) each year. All expenses for the organization totaled $127.0k during the year ending 12/2021. You can explore the organizations financials more deeply in the financial statements section below.
Form
990
Mission & Program ActivityExcerpts From the 990 Filing
TAX YEAR
2021
Describe the Organization's Mission:
Part 3 - Line 1
A PLACE FOR VETERANS TO GO
Describe the Organization's Program Activity:
Part 3 - Line 4a
A PLACE FOR VETERANS
Name (title) | Role | Hours | Compensation |
---|---|---|---|
David Sigman Commander | Officer | 20 | $0 |
Ron Roush Finance Officer | Officer | 20 | $0 |
Denver Gibbs Adjutant | Officer | 10 | $0 |
Statement of Revenue | |
---|---|
Federated campaigns | $0 |
Membership dues | $6,336 |
Fundraising events | $0 |
Related organizations | $0 |
Government grants | $0 |
All other contributions, gifts, grants, and similar amounts not included above | $0 |
Noncash contributions included in lines 1a–1f | $0 |
Total Revenue from Contributions, Gifts, Grants & Similar | $6,336 |
Total Program Service Revenue | $0 |
Investment income | $3,103 |
Tax Exempt Bond Proceeds | $0 |
Royalties | $0 |
Net Rental Income | $0 |
Net Gain/Loss on Asset Sales | $0 |
Net Income from Fundraising Events | $0 |
Net Income from Gaming Activities | -$6,255 |
Net Income from Sales of Inventory | $100,076 |
Miscellaneous Revenue | $0 |
Total Revenue | $103,260 |
Statement of Expenses | |
---|---|
Grants and other assistance to domestic organizations and domestic governments. | $0 |
Grants and other assistance to domestic individuals. | $0 |
Grants and other assistance to Foreign Orgs/Individuals | $0 |
Benefits paid to or for members | $0 |
Compensation of current officers, directors, key employees. | $0 |
Compensation of current officers, directors, key employees. | $0 |
Compensation to disqualified persons | $0 |
Other salaries and wages | $48,329 |
Pension plan accruals and contributions | $0 |
Other employee benefits | $0 |
Payroll taxes | $4,054 |
Fees for services: Management | $0 |
Fees for services: Legal | $0 |
Fees for services: Accounting | $1,925 |
Fees for services: Lobbying | $0 |
Fees for services: Fundraising | $0 |
Fees for services: Investment Management | $0 |
Fees for services: Other | $0 |
Advertising and promotion | $160 |
Office expenses | $9,584 |
Information technology | $0 |
Royalties | $0 |
Occupancy | $0 |
Travel | $187 |
Payments of travel or entertainment expenses for any federal, state, or local public officials | $0 |
Conferences, conventions, and meetings | $0 |
Interest | $0 |
Payments to affiliates | $0 |
Depreciation, depletion, and amortization | $3,799 |
Insurance | $9,137 |
All other expenses | $23,777 |
Total functional expenses | $127,014 |
Balance Sheet | |
---|---|
Cash—non-interest-bearing | $32,999 |
Savings and temporary cash investments | $282,192 |
Pledges and grants receivable | $0 |
Accounts receivable, net | $0 |
Loans from Officers, Directors, or Controlling Persons | $0 |
Loans from Disqualified Persons | $0 |
Notes and loans receivable | $0 |
Inventories for sale or use | $6,270 |
Prepaid expenses and deferred charges | $0 |
Net Land, buildings, and equipment | $159,199 |
Investments—publicly traded securities | $0 |
Investments—other securities | $0 |
Investments—program-related | $0 |
Intangible assets | $0 |
Other assets | $0 |
Total assets | $480,660 |
Accounts payable and accrued expenses | $0 |
Grants payable | $0 |
Deferred revenue | $0 |
Tax-exempt bond liabilities | $0 |
Escrow or custodial account liability | $0 |
Loans and other payables to any current Officer, Director, or Controlling Person | $0 |
Secured mortgages and notes payable | $0 |
Unsecured mortgages and notes payable | $0 |
Other liabilities | $2,066 |
Total liabilities | $2,066 |
Net assets without donor restrictions | $478,594 |
Net assets with donor restrictions | $0 |
Capital stock or trust principal, or current funds | $0 |
Paid-in or capital surplus, or land, building, or equipment fund | $0 |
Retained earnings, endowment, accumulated income, or other funds | $0 |
Total liabilities and net assets/fund balances | $480,660 |
Organization Name | Assets | Revenue |
---|---|---|
Army Emergency Relief Arlington, VA | $416,891,741 | $42,370,093 |
Disabled Veterans National Foundation Lanham, MD | $4,002,703 | $34,751,168 |
Navy-Marine Corps Relief Society Arlington, VA | $160,427,961 | $29,210,374 |
Military Officers Association Of America Alexandria, VA | $184,530,638 | $38,032,797 |
Military Order Of The Purple Heart Service Foundation Inc Annandale, VA | $2,548,586 | $20,677,650 |
Air Force Aid Society Inc Arlington, VA | $262,482,165 | $46,086,376 |
Veterans Multi-Service Center Inc Philadelphia, PA | $4,990,474 | $14,923,218 |
American Legion Bowling Green, KY | $1,050,755 | $11,898,405 |
The National Military Family Association Alexandria, VA | $8,448,648 | $9,411,080 |
Vietnam Veterans Of America Inc Silver Spring, MD | $22,711,920 | $10,930,074 |
United Service Organizations Inc Fort Myer, VA | $0 | $2,240,114 |
Marine Corps Association Quantico, VA | $17,818,262 | $7,455,788 |